Incidencia de la facturación electrónica en las Pymes de Guayaquil del año 2017
Fecha
2018
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Universidada de Guayaquil Facutad de Ciencias Administrativas
Resumen
La implementación de la emisión electrónica de comprobantes ya es un hecho que viene funcionando en todo el país iniciando por las empresas de mayor volumen, y que busca alcanzar las pequeñas y medianas empresas, es por esto que se han creado mecanismos diseñados para este segmento que no han sido aprovechas por todas las pymes. El trabajo de investigación analiza los principales obstáculos y circunstancias que impiden a las pymes dar un paso a la modernidad mediante su ingreso a la modalidad de emisión electrónica de comprobantes online y beneficiarse de los avances que la administración tributaria ofrece a todos los contribuyentes tanto en procesos operativos como de almacenamiento de información. La metodología utilizada en este trabajo fue mediante un formulario - cuestionario de encuesta a una muestra no aleatoria de pymes elegidas a conveniencia de los investigadores identificando variables cuantitativas en donde se recogieron las diferentes respuestas de las contribuyentes y sus opiniones al respecto para ser analizadas de manera conjunta. Concluyendo en base a las variables estudiadas y preguntas informativas, el limitado manejo de herramientas tecnológicas, carencia de equipos informáticos, acceso a internet, recursos económicos, falta de información sobre su uso, implementación y futuros beneficios del funcionamiento del sistema representan las limitaciones en las pymes para no entrar en la modalidad del nuevo sistema. Se recomienda plantear actividades que refuercen el mecanismo de emisión en las pymes.
The implementation of electronic invoicing is already a fact that has been operating throughout the country starting with the companies with the largest volume, and that seeks to reach small and medium enterprises, that is why mechanisms designed for this segment have been created that have not been used by all SMEs. The research analyzes the main obstacles and circumstances that prevent SMEs from taking a step towards modernity by entering into online electronic invoicing and benefiting from the advances that the tax administration offers to all taxpayers in both operational processes and storage. The methodology used in this work was through a questionnaire - survey questionnaire to a non - random sample of SMEs chosen at the convenience of the researchers identifying quantitative variables in which different taxpayer responses and their opinions were collected in order to be analyzed in a way jointly. Based on the studied variables and informative questions, the limited management of technological tools, lack of computer equipment, internet access, economic resources, lack of information about its use, implementation and future benefits of the system operation represent the limitations in the SMEs not to enter the modality of the new system. It is recommended to propose activities that reinforce the billing mechanism in SMEs.
The implementation of electronic invoicing is already a fact that has been operating throughout the country starting with the companies with the largest volume, and that seeks to reach small and medium enterprises, that is why mechanisms designed for this segment have been created that have not been used by all SMEs. The research analyzes the main obstacles and circumstances that prevent SMEs from taking a step towards modernity by entering into online electronic invoicing and benefiting from the advances that the tax administration offers to all taxpayers in both operational processes and storage. The methodology used in this work was through a questionnaire - survey questionnaire to a non - random sample of SMEs chosen at the convenience of the researchers identifying quantitative variables in which different taxpayer responses and their opinions were collected in order to be analyzed in a way jointly. Based on the studied variables and informative questions, the limited management of technological tools, lack of computer equipment, internet access, economic resources, lack of information about its use, implementation and future benefits of the system operation represent the limitations in the SMEs not to enter the modality of the new system. It is recommended to propose activities that reinforce the billing mechanism in SMEs.
Descripción
Palabras clave
COMPROBANTES DE VENTA, TRIBUTOS, PYMES, INTERNET